Integrated Filing — IndAS

General information about company
Scrip Code	543329
NSE Symbol	WINDLAS
MSEI Symbol	NA
ISIN	INE0H5O01029
Name of company	Windlas Biotech Limited
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	22-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	14-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	Pharmaceuticals
Start date and time of board meeting	22-May-2025   14:30:00
End date and time of board meeting	22-May-2025   16:00:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion

Financial Results Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	2027050000	7598780000
	Other income	49370000	180180000
	Total income	2076420000	7778960000
2	Expenses
(a)	Cost of materials consumed	33310000	23280000
(b)	Purchases of stock-in-trade	1117650000	4910500000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	100950000	-215230000
(d)	Employee benefit expense	319270000	1229160000
(e)	Finance costs	13270000	43820000
(f)	Depreciation, depletion and amortisation expense	83350000	279850000
(f)	Other Expenses
1	Power & fuel	57350000	216130000
2	Commission on sales	38880000	99100000
3	Freight and carriage	22690000	86350000
4	Research & Development Expenses	15710000	62510000
5	Traveling Expenses	9640000	33320000
6	Repair & Maintenance	7130000	29310000
7	Advertisement and Publicity	8360000	27870000
8	Lab Testing Expenses	6360000	27430000
9	Security expenses	6170000	20910000
10	Other Expenses	28100000	107070000
	Total other expenses	200390000	710000000
	Total expenses	1868190000	6981380000
3	Total profit before exceptional items and tax	208230000	797580000
4	Exceptional items	0	0
5	Total profit before tax	208230000	797580000
6	Tax expense
7	Current tax	46060000	182920000
8	Deferred tax	-640000	4720000
9	Total tax expenses	45420000	187640000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	162810000	609940000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	162810000	609940000
17	Other comprehensive income net of taxes	1590000	-5490000
18	Total Comprehensive Income for the period	164400000	604450000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	104800000	104800000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		4952920000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	7.77	29.19
	Diluted earnings (loss) per share from continuing operations	7.69	28.87
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	7.77	29.19
	Diluted earnings (loss) per share from continuing and discontinued operations	7.69	28.87
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	1954940000
	Capital work-in-progress	32010000
	Investment property	0
	Goodwill	0
	Other intangible assets	278930000
	Intangible assets under development	21180000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	42580000
	Total non-current financial assets	42580000
	Deferred tax assets (net)	2830000
	Other non-current assets	20740000
	Total non-current assets	2353210000
2	Current assets
	Inventories	813840000
	Current financial asset
	Current investments	2233690000
	Trade receivables, current	1668630000
	Cash and cash equivalents	4240000
	Bank balance other than cash and cash equivalents	155030000
	Loans, current	0
	Other current financial assets	10000000
	Total current financial assets	4071590000
	Current tax assets (net)	32800000
	Other current assets	333060000
	Total current assets	5251290000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	7604500000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	104800000
	Other equity	4952920000
	Total equity attributable to owners of parent	5057720000
	Non controlling interest
	Total equity	5057720000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	23510000
	Total non-current financial liabilities	23510000
	Provisions, non-current	28840000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	52350000
	Current liabilities
	Current financial liabilities
	Borrowings, current	271170000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	120270000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1552100000
	Total Trade payable	1672370000
	Other current financial liabilities	407630000
	Total current financial liabilities	2351170000
	Other current liabilities	127680000
	Provisions, current	15580000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	2494430000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	2546780000
	Total equity and liabilites	7604500000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets	null	null
	Net Segment Asset	null	null
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities	null	null
	Net Segment Liabilities	null	null
	Disclosure of notes on segments

Other Comprehensive Income
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement of defined benefit plans- gain/(loss)	2330000	-7260000
	Total Amount of items that will not be reclassified to profit and loss	2330000	-7260000
2	Income tax relating to items that will not be reclassified to profit or loss	580000	-1830000
3	Amount of items that will be reclassified to profit and loss
1	Foreign currency translation reserve	-160000	-60000
	Total Amount of items that will be reclassified to profit and loss	-160000	-60000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	1590000	-5490000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			797580000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			43820000
	Adjustments for decrease (increase) in inventories			-191950000
	Adjustments for decrease (increase) in trade receivables, current			-308030000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-70890000
	Adjustments for decrease (increase) in other non-current assets			-50000
	Adjustments for other financial assets, non-current			-650000
	Adjustments for other financial assets, current			-4780000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			357260000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			80950000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			279850000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			1070000
	Adjustments for provisions, non-current			5630000
	Adjustments for other financial liabilities, current			41320000
	Adjustments for other financial liabilities, non-current			-800000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			15450000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			-150880000
	Other adjustments for non-cash items			26710000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			93130000
	Net cash flows from (used in) operations			890710000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			208840000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			681870000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			1970000
	Purchase of property, plant and equipment			521940000
	Proceeds from sales of investment property			0
	Purchase of investment property			348550000
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			-111610000
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			16270000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-740640000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			44260000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			270080000
	Repayments of borrowings			0
	Payments of lease liabilities			145440000
	Dividends paid			114950000
	Interest paid			43820000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			10130000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-48640000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-48640000
	Cash and cash equivalents cash flow statement at beginning of period			52880000
	Cash and cash equivalents cash flow statement at end of period			4240000